Belated claim of Input Tax Credit (ITC) - purchase of Petroleum ...
Delayed ITC Claim for Petroleum Purchases Allowed via Manual Returns Due to GSTN Filing Limitations.
December 23, 2023
Case Laws GST HC
Belated claim of Input Tax Credit (ITC) - purchase of Petroleum product - GSTN had not provided the facility of GSTR-2 till now. - The respondents shall permit the petitioner to file manual returns whenever the petitioner is claiming ITC on the outward supply / sales without paying taxes - HC
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